OpenLegislation

Paragraph 5

(1)

Section 273 (confidentiality) is amended as follows.

(2)

In subsection (1) before paragraph (a) insert—

“(za)

a person subject to a stop notice,

(zb)

arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,”.

(3)

In subsection (2)—

(a)

in the words before paragraph (a)—

(i)

after “client”” insert “ , in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1), ”;

(ii)

for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person so mentioned ”;

(b)

in paragraphs (a) and (b), for “a relevant”, in both places it occurs, substitute “ an applicable ”;

(c)

in paragraph (c), for “relevant” substitute “ applicable ”.

(4)

In subsection (3)—

(a)

for “a relevant” substitute “ an applicable ”;

(b)

for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1) ”.

(5)

In subsection (4), for “relevant”, in each place it occurs, substitute “ applicable ”.

(6)

After that subsection insert—

“(5)

Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).

(6)

For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).

(7)

In this section—

  • “applicable arrangements” means—

    1. (a)

      in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. (b)

      in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;

  • “applicable proposal” means—

    1. (a)

      in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. (b)

      in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;

  • “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).”